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Case Law Details

Case Name : DCIT Vs Avichal Buildcon Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2011-12
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DCIT Vs Avichal Buildcon Pvt. Ltd. (ITAT Delhi)

In a recent ruling by the Income Tax Appellate Tribunal (ITAT) Delhi, a crucial issue regarding the allowance of depreciation on assets acquired through a demerger was addressed. The case, involving Avichal Buildcon Pvt. Ltd., shed light on the complex interplay between demerger transactions, depreciation claims, and government incentives. This article provides a detailed analysis of the case, emphasizing its implications and significance in tax law jurisprudence.

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